* More than a decade after a bitter breakup, the reunited Eagles have the makings for one of the hottest albums in the record business. It's so hot, in fact, nobody is touching it.

At a late-April taping for a summer special on MTV, Don Henley, Glenn Frey, Joe Walsh, Timothy Schmit, and Don Felder played some of the band's classics and four new songs. Altogether, there was plenty of material for the first new Eagles album in 14 years - the perfect accompaniment for their national summer tour, which starts May 27 in southern California. There was only one hitch: Which record label would lay claim to the material?

In the last 16 months, the Eagles, Mr. Frey, and Mr. Henley separately have either been sued by or sued their record labels. In the most recent case, the Eagles sued their former label, Elektra, in an attempt to block the release of an allegedly ``unauthorized'' Eagles ``greatest hits'' album.

Until the Eagles' legal problems are resolved, the fate of the album remains undecided. Tickets for the tour, however, are selling briskly.

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